[§255D-7]  Cooperating sovereigns.  The
agreement authorized by this chapter is an accord among individual cooperating
sovereigns in furtherance of their governmental functions.  The agreement
provides a mechanism among the member states to establish and maintain a
cooperative, simplified system for the application and administration of sales
and use taxes under the duly adopted law of each member state. [L 2003, c 173,
pt of §2]